Wondering how the Tax Cuts and Job Acts of 2017 will impact your charitable giving?

For non-itemizers, one option is to make a gift of appreciated marketable securities, to avoid capital gains tax. A second is the charitable IRA rollover gift.

For donors who itemize, there is an increase in the adjusted gross income (AGI) limitation on charitable gifts of cash to public charities from 50% of AGI to 60% of AGI. Additionally, charitable split-interest trusts remain a powerful planned giving tool for donors who want to support a charity and benefit non-charitable beneficiaries in a tax-efficient manner.